TS Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.56% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 5.56% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 12.81% +6.31 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $46.1M | 46,128 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $360.2M | 360,197 | RCOAA223 |
| Recomputed ratio | 12.81% | numerator / denominator | |
| Filed ratio | 12.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.31 pp | $22.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.81% +4.81 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $46.1M | 46,128 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $360.2M | 360,197 | RCOAA223 |
| Recomputed ratio | 12.81% | numerator / denominator | |
| Filed ratio | 12.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.81 pp | $17.3M | capital that could be lost first |
Total risk-based capital ratio 13.56% +3.56 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $48.9M | 48,854 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $360.2M | 360,197 | RCOAA223 |
| Recomputed ratio | 13.56% | numerator / denominator | |
| Filed ratio | 13.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.56 pp | $12.8M | capital that could be lost first |
Tier 1 leverage ratio 10.61% +5.61 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $46.1M | 46,128 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $434.6M | 434,642 | RCOAA224 |
| Recomputed ratio | 10.61% | numerator / denominator | |
| Filed ratio | 10.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.61 pp | $24.4M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 22,517 | 22,517 | 22,517 | 22,517 | 22,517 | 22,517 | RCOAP742 |
| Retained earnings | 25,562 | 25,288 | 20,676 | 19,703 | 18,663 | 17,936 | RCOAKW00 |
| Accumulated other comprehensive income | (22,151) | (22,969) | (23,822) | (23,896) | (24,482) | (24,369) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,928 | 24,836 | 19,371 | 18,324 | 16,698 | 16,084 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 20,200 | 19,559 | 20,149 | 20,140 | 20,648 | 20,454 | P859 - P840 |
| Common equity Tier 1 capital | 46,128 | 44,395 | 39,520 | 38,464 | 37,346 | 36,538 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,128 | 44,395 | 39,520 | 38,464 | 37,346 | 36,538 | RCOA8274 |
| Tier 2 capital | 2,726 | 2,899 | 2,613 | 2,374 | 2,330 | 2,273 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,726 | 2,899 | 2,613 | 2,374 | 2,330 | 2,273 | RCOA5310 |
| Total capital | 48,854 | 47,294 | 42,133 | 40,838 | 39,676 | 38,811 | RCOA3792 |
| Total risk-weighted assets | 360,197 | 363,058 | 343,107 | 332,456 | 353,330 | 345,353 | RCOAA223 |
| Average total assets for the leverage ratio | 434,642 | 436,409 | 425,357 | 439,484 | 446,147 | 447,211 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $10.2M | $1.2M | 11.54% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $147.0M | $63.0M | 42.88% | 17.50% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $607K | $121K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $24.8M | $16.3M | 65.68% | 4.52% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $5.0M | 150.00% | 1.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $206.4M | $203.7M | 98.71% | 56.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $59.4M | $51.9M | 87.30% | 14.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.8M | $15.0M | 94.97% | 4.15% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.1M | NA | 1.13% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $356.1M | ties to item 31 ($356.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $360.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $360.2M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 12.81% | 12.81% | 13.56% | 10.61% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.23% | 12.23% | 13.03% | 10.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.52% | 11.52% | 12.28% | 9.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.57% | 11.57% | 12.28% | 8.75% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.57% | 10.57% | 11.23% | 8.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.58% | 10.58% | 11.24% | 8.17% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 9.98% | 9.98% | 10.60% | 8.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.09% | 10.09% | 10.69% | 7.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.03% | 10.03% | 10.57% | 7.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.06% | 10.06% | 10.65% | 7.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 8.92% | 8.92% | 9.48% | 6.82% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.61% | 9.61% | 10.15% | 7.47% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| TS Bank (this bank) | Risk-based | 12.81% | 12.81% | 13.56% | 10.61% | |
| American National Bank-Fox Cities | $432.6M | CBLR | NA | NA | NA | 13.59% |
| Home Bank SB | $433.1M | CBLR | NA | NA | NA | 12.46% |
| The Citizens Bank of Edmond | $432.4M | Risk-based | 11.18% | 11.18% | 12.22% | 8.50% |
| Bankers' Bank of the West | $433.6M | Risk-based | 13.46% | 13.46% | 14.71% | 14.37% |
| Town & Country Bank and Trust Company | $433.7M | CBLR | NA | NA | NA | 12.75% |
| Foresight Bank | $433.8M | Risk-based | 13.49% | 13.49% | 14.65% | 10.20% |
| Freedombank | $433.9M | Risk-based | 14.15% | 14.15% | 15.32% | 10.70% |
| State Savings Bank | $431.2M | CBLR | NA | NA | NA | 8.79% |
| The First National Bank of Monterey | $430.5M | CBLR | NA | NA | NA | 13.13% |
| SSB Bank | $430.4M | Risk-based | 11.68% | 11.68% | 12.92% | 7.75% |
| Peer 25th percentile | 11.68% | 11.68% | 12.92% | 9.14% | ||
| Peer median | 13.46% | 13.46% | 14.65% | 11.58% | ||
| Peer 75th percentile | 13.49% | 13.49% | 14.71% | 13.03% | ||
| This bank's percentile | 40 | 40 | 40 | 40 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/552545/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.